H87987 H8 Ruling Active

The tariff classification of an electric light from China.

Issued February 12, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.40.8000

Headings: 9405

Product description

The stone is decorated with two plastic dragonflies among green grass. The flies and area around the grass is lit via an electric light cord that possesses an on/off switch, as well as a 5-watt light bulb inserted into the bottom opening of the stone.

CBP rationale

The applicable subheading for this electric light will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings of other than base metal.

Full text

NY H87987 February 12, 2002 CLA-2-94:RR:NC:2:227 H87987 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Pilar Dorfman E. Besler & Company Customs Broker P.O. Box 66361 Chicago, IL 60666-0361 RE: The tariff classification of an electric light from China. Dear Ms. Dorfman: In your letter dated January 18, 2002, on behalf of LTD Commodities, Inc., you requested a tariff classification ruling. Sample is being returned as requested. The sample submitted is an electric garden light, referred to as the “YQZ-Dragonfly Light Stone” (item number 138832), that depicts a hand-painted cold-cast garden stone measuring approximately 8 ½ inches in height by 10 inches in width by 5 ¼ inches in depth. The stone is decorated with two plastic dragonflies among green grass. The flies and area around the grass is lit via an electric light cord that possesses an on/off switch, as well as a 5-watt light bulb inserted into the bottom opening of the stone. The applicable subheading for this electric light will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings of other than base metal. The rate of duty will be 3.9 percent ad valorem. In regard to your query concerning import restrictions, there is currently no visa or quota requirement with respect to this merchandise. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist George Kalkines at 646-733-3028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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